Hybrid Securities and the Debt-Equity Classification Problem
The debt-equity classification problem appears at first glance to be a simple matter until one deals with: (i) hybrid securities with characteristics of both debt and equity, and (ii) aggressive financial engineering and tax planning techniques that exploit the differential regulatory treatment betw...
| Published in: | Philippine Law Journal Vol. 92, no. 1 (Mar. 2019), 29-62 |
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| Format: | Article |
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2019
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